that
they are capital expenditure. According to the Ld. counsel, no
structural change was made, building remained the same and the
building was made ... expenditure for changing the flooring, false ceiling, electrical
fittings, etc. No structural change has been made. No new
construction has been made. Therefore, this Tribunal
partnership was again reconstituted and its' capital
structure was changed and provision made for remuneration to
working partners as well as interest on capital
training, awareness programme, re-arrangement of machines, etc. and for structural and system changes in the manufacturing zone.
(2) The CIT(A) erred in holding ... deferred revenue expenditure which was incurred for certain structural and system changes in the manufacturing zone of assessee company. The expenditure included consultancy, training, cost
transactions with segment wise break of the same,
details of shareholding structure and changes if any, details of transactions
with associated enterprises relating to transfer
Undoubtedly, on account
of right issue shares, there would be change in the capital structure of
the company. Any expenditure incurred in increasing the capital
Dcit Large Tax Payer Unit 1, Chennai vs M/S Sundaram Asset Management Company ... on
Chny/2017
(vi) The expense was not related for changing the capital
structure of the assessee company.
After examining the issue
changed from
Invensys India Private Limited to Schneider Electric Systems India
Private Limited [SESIPL]. There has been no changed in the
shareholding structure of SESIPL
Directors, the Shareholders, details of
Incorporation of the Companies and details of Change in the name of
the companies have revealed that the said companies ... Contractors & Developers P. Structurals P. Infrastructure P
Builders P. Lrd.Ltd. Ltd. Ltd.
Date of change 23.04.2020 23.04.2020 23.04.2020 & 08.05.2020 23.04.2020
in shareholding
Directors, the Shareholders, details of
Incorporation of the Companies and details of Change in the name of
the companies have revealed that the said companies ... Contractors & Developers P. Structurals P. Infrastructure P
Builders P. Lrd.Ltd. Ltd. Ltd.
Date of change 23.04.2020 23.04.2020 23.04.2020 & 08.05.2020 23.04.2020
in shareholding
